@Konblade: That's incorrect. If you're banned, the point is that you can't access the forum. Ever. That's the punishment. Making another account will just get that one banned.
oz, I think you missunderstood konblade a bit, he only clarified WHY we IP-ban (-> because only closing the account doesn't help) btw why should a guy be able to access the site anymore? he was warned before, and reading & following the rules isn't that hard